Recommended Free Tools
If you disagree with a GST demand order, file an appeal in FORM GST APL-01 within three months of the date the order was communicated. For the statutory stay on recovery of the remaining demand, section 107 requires payment of the full amount you admit is due and 10% of the remaining disputed tax. The Appellate Authority may allow up to one additional month for sufficient cause; that extension is not automatic.
This guide explains the central CGST appeal process. State and Union Territory GST laws generally have corresponding provisions, but the exact order, applicable enactment, communication date and any special relief provision control your case.
As an Amazon Associate I earn from qualifying purchases.
Who can appeal a GST demand order, and when is it due?
An aggrieved taxpayer or unregistered person may appeal to the Appellate Authority. The GST Portal says the appeal must be filed within three months from the date the order is communicated. The Authority may condone delay by up to one further month if sufficient cause prevented timely filing; do not treat this as an automatic extension or assume a general power to condone a longer delay. See the GST Portal appeal FAQ.
Quick wins for a faster PC:
Fix the driver behind crashes, sound loss and screen glitchesFind Drivers →Repair Windows errors before they cause bigger problemsFix Now →Scan for outdated or missing drivers - takes under a minuteDriver Scan →Record the communication date and how the order reached you, then calculate the deadline from that date. Check the order and applicable law for any special provision or relief scheme that may affect the ordinary process. Because the deadline depends on your procedural history, the materials cited here cannot determine an individual filing date.
What must you pay to obtain the section 107 stay?
For a first appeal under section 107, pay the full amount admitted as due and 10% of the remaining disputed tax. Section 107(7) of the CGST Act states: “Where the appellant has paid the amount under sub-section (6), the recovery proceedings for the balance amount shall be deemed to be stayed.” The stay is statutory: it follows the prescribed section 107(6) payment, rather than a separate discretionary stay application under section 107. Read sections 107 and 112 of the CGST Act.
Work from the demand order and its summary to identify the amount admitted and the disputed tax. Keep those components distinct: the 10% calculation applies to the remaining disputed tax, while the admitted amount must be paid in full. Where an order covers multiple periods, tax heads or disputed classifications, confirm the calculation against the order and applicable law; the percentage should not be applied indiscriminately to every amount in the demand.
Rank #2
The GST Portal FAQ describes the balance disputed amount as flagged non-recoverable when the appeal is admitted. Do not assume that merely preparing or submitting an incomplete appeal creates the stay: verify the required payment and the appeal’s acknowledgment status.
Do these 3 things before closing this tab:
1Fix the driver behind crashes, sound loss and screen glitches2Repair Windows errors before they cause bigger problems3Scan for outdated or missing drivers - takes under a minuteHow to file FORM GST APL-01 on the GST Portal
- Prepare the appeal. Use FORM GST APL-01 and set out grounds that connect the facts and legal errors you rely on to the findings challenged in the order. Collect the order, its summary and supporting documents. The form and filing process are set out in the CBIC appeal rules.
- Open the appeal application. On the GST Portal, go to Services > User Services > My Applications. Choose Appeal to Appellate Authority as the application type and select New Application, then select Demand Order and verify that the correct order is chosen. These are the steps given in the GST Portal FAQ; portal labels and screens can change.
- Submit the form and supporting documents. Follow the portal instructions for uploading APL-01 and the supporting record. If the order is not uploaded on the portal, the FAQ says to submit a self-certified copy within seven days. If you submit it later than seven days, the submission date becomes the appeal filing date.
- Check for the final acknowledgment. Under the appeal rules, FORM GST APL-02 is the final acknowledgment and carries the appeal number. The appeal is treated as filed when that final acknowledgment is issued. Save it along with any provisional acknowledgment and proof of document submission.
- Verify payment and stay status. Confirm that the required payment is reflected and that the appeal has reached final acknowledgment. Keep payment evidence with the appeal record so you can establish the basis for the statutory stay on recovery of the balance.
What happens after filing?
Track the matter and review the decision document. The appeal rules provide for the Appellate Authority to issue a summary in FORM GST APL-04 indicating the final amount of demand confirmed. Compare that amount with the original demand and your payment ledger before deciding what further action is needed.
How is a Tribunal appeal different?
A later appeal to the Tribunal under section 112 is a separate stage, with a different pre-deposit and statutory stay. The CGST Act text cited here sets out the payment requirements, but the Tribunal limitation period is not established by the cited material; verify the current statutory text and any applicable commencement notifications before calculating that deadline.
| Stage | Payment described in the cited CGST Act | Stay described in the cited CGST Act | Deadline established by the cited material |
|---|---|---|---|
| Appellate Authority, section 107 | Full admitted amount and 10% of the remaining disputed tax | Recovery of the balance is deemed stayed after the section 107(6) payment | Three months from communication of the order; up to one further month may be allowed for sufficient cause, according to the GST Portal FAQ |
| Tribunal, section 112 | Full admitted dues and an additional 20% of the remaining disputed tax, in addition to the section 107(6) amount | Recovery of the balance is deemed stayed until the Tribunal appeal is disposed of once the required payments are made | Not stated in the cited materials; check current law and applicable commencement notifications |
The section 112 payment is additional to the first-appeal pre-deposit; it does not replace it. The Tribunal-stage terms are set out in sections 112(8) and 112(9) of the CGST Act.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What to verify in your particular case
- Which authority issued the order, what kind of order it is, and when and how it was communicated.
- Which GST enactment applies. The cited sources concern central CGST materials; confirm corresponding State or Union Territory provisions and any additional local procedure.
- Whether a special provision, notification or waiver scheme changes the ordinary timing or payment requirements for your order.
- How the order separates admitted amounts from remaining disputed tax, and whether the pre-deposit has been calculated on the correct amount.
- Whether the portal has issued FORM GST APL-02, and whether any required self-certified order copy was submitted within seven days.
The cited official materials are the GST Portal FAQ, the CBIC-hosted CGST Act text and the CBIC appeal rules. They do not by themselves establish the amendment history or application of every later change to every demand period. For case-specific limitation, grounds or payment calculations, consider advice from a qualified indirect-tax professional.
Quick Recap
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
